61.assessed level of material misstatement risk 重大错报风险的评估水平 ]Gr'Bt /
62.simall business 小规模企业 t>xV]W<
63.accounting system 会计系统 O 2U/zF:X
64.test of control 控制测试 (`xc3-,
65.walk-through test 穿行测试 N5\<w>
66.communication 沟通 iJi|* P5dw
67.flow chart 流程图 E !8y|_(j
68.reperformance of internal control 重新执行 abND#t
69.audit evidence 审计证据 VsC]z,
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70.substantive procedures 实质性程序 J:5n/m^A
71.assertions 认定 i,'~Ds
72.esistence 存在 1 wG1\9S
73.occurrence 发生 u2t<auE9^
74.completeness 完整性 2Y+*vN s3
75.rights and obligations 权利和义务 bA)Xjq)Rr
76.valuation and allocation 计价和分摊 luMNi^FQ
77.cutoff 截止 OH~t\fQ1Zf
78.accuracy 准确性 K +~
79.classification 分类 %_
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80.inspection 检查 +FiV!nRkZ
81.supervision of counting 监盘 '.=Z2O3p
82.observation 观察 tT 7$2 9
83.confirmation 函证 4Q
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84.computation 计算 >b?,zWiw
85.analytical procedures 分析程序 :.dQY=6I
86.vouch 核对 )oj`K,#
87.trace 追查 c:0$
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88.audit sampling 审计抽样 7-5q\[ZK
89.error 误差
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90.expected error 预期误差 '/j`j>'!^
91.population 总体 cZu:dwE
92.sampling risk 抽样风险 rdb%/@.-
93.non- sampling risk 非抽样风险 BjH(E'K[b
94.sampling unit 抽样单位 G2A pm`/ y
95.statistical sampling 统计抽样 -b{*8(d<I
96.tolerable error 可容忍误差 iJYr?3nw;
97.the risk of under reliance 信赖不足风险 ZD,l2DQ?
98.the risk of over reliance 信赖过度风险 C.@zVt
99.the risk of incorrect rejection 误拒风险 dw&Xg_$
100. the risk of incorrect acceptance 误受风险 TX>;2S3q
101.working trial balance 试算平衡表 pTTif|c
102.index and cross-referencing 索引和交叉索引 Qu\E/T`
103.cash receipt 现金收入 {?C7BClB
104.cash disbursement 现金支出 Ev()2 80
105.bank statement 银行对账单 5}m2D='
106.bank reconciliation 银行存款余额调节表 .Ybm27Dk
107.balance sheet date 资产负债表日 78X;ZMY
108.net realizable value 可变现净值 S2*:]pYf}
109.storeroom 仓库 ! yxb<
110.sale invoice 销售发票 {5to;\.
111.price list 价目表 0QGl'u{F
112.positive confirmation request 积极式询证函 u4S3NLG)
113.negative confirmation request 消极式询证函 .VUZ4e
114.purchase requisition 请购单 wy^>i$TC
115.receiving report 验收报告 _])
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116.gross margin 毛利 D\k);BU~
117.manufacturing overhead 制造费用 TqlUe@E
118.material requisition 领料单 &v:iC
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119.inventory-taking 存货盘点 S&VN</p
120.bond certificate 债券 FSM~Rl
121.stock certificate 股票 g~cWBr%>
122.audit report 审计报告 v7ae^iU
123.entity 被审计单位 t
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124.addressee of the audit report 审计报告的收件人 8^^al!0K~
125.unqualified opinion 无保留意见 v9<p@GY"\
126.qualified opinion 保留意见 pG"
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127.disclaimer of opinion 无法表示意见 H[Qh* pq2
128.adverse opinion 否定意见